Notification No.: 36/2020 – Central Tax
Date of Notification: 3rd April 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 61(5) – FORM GSTR-3B Filing
- Supersedes/Amends:
- Amends Notification No. 29/2020 – Central Tax, dated 23rd March 2020
Summary of Notification
Revised Due Dates for GSTR-3B Filing for May 2020 (Turnover-Based and State-Wise):
The Central Government, based on the Council’s recommendation, has notified new extended due dates for filing FORM GSTR-3B for the month of May 2020, depending on turnover and principal place of business.
✅ For Taxpayers with Aggregate Turnover > ₹5 Crore (Previous FY):
- Revised Due Date: 27th June 2020
✅ For Taxpayers with Turnover ≤ ₹5 Crore – Group 1 States/UTs:
- States/UTs Included:
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep - Revised Due Date: 12th July 2020
✅ For Taxpayers with Turnover ≤ ₹5 Crore – Group 2 States/UTs:
- States/UTs Included:
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu & Kashmir, Ladakh, Chandigarh, Delhi - Revised Due Date: 14th July 2020
This notification amends Notification 29/2020 and aims to provide COVID-19-related compliance relief by staggering due dates based on business location and turnover category.